http://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/92Finance Act 2013An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-13Expert Participation2024-04-06SCHEDULESSCHEDULE 45Statutory residence testPART 3Split year treatmentSpecial charging rules for capital gains92TCGA 1992 is amended as follows.